https://www.taxtmi.com/caselaws?id=153051 The High Court of Madras ruled in favor of two assessees in a case concerning the taxable turnover of sales of dressed hides and skins exported. The court found that the transactions were export sales conducted through agents, establishing privity of contract between the assessees and foreign buyers. As the agents acted on behalf of the assessees and not as owners of the goods, the court exempted the sales from tax liability under the Tamil Nadu General Sales Tax Act. The court emphasized the importance of considering agency relationships and privity of contract in determining tax liability for export sales. en-us Fri, 14 Dec 1979 00:00:00 +0530 Tue, 16 Jul 2013 17:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153051 The High Court of Madras ruled in favor of two assessees in a case concerning the taxable turnover of sales of dressed hides and skins exported. The court found that the transactions were export sales conducted through agents, establishing privity of contract between the assessees and foreign buyers. As the agents acted on behalf of the assessees and not as owners of the goods, the court exempted the sales from tax liability under the Tamil Nadu General Sales Tax Act. The court emphasized the importance of considering agency relationships and privity of contract in determining tax liability for export sales. Case-Laws VAT and Sales Tax Fri, 14 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153051